Form 910.00 in 2026: How to Prepare and Verify the Tax Return

What Form 910.00 Is and How to Work with It in 2026

Form 910.00 is a tax return that requires the accountant preparing it to select the version intended for the relevant reporting period, verify the source accounting data, and review the completed form. Before starting the calculation, make sure that the selected period is the one for which the organization or entrepreneur intends to submit the return and that the form template corresponds to this period.

It is better to begin the practical work by checking the accounting database rather than manually entering final values. The automatic completion result depends on how fully and correctly transactions for the reporting period have been recorded. An error in a source document, date, analytical accounting details, accounting settings, or a required field may be carried over to the return even if the form opens and is completed without any software warnings.

Before completing the form, the accountant should determine:

• the period for which the return is being prepared;
• the version of the form being used;
• whether all transactions relating to the period have been recorded in the accounts;
• whether there are any documents with incorrect dates or incomplete fields;
• whether the return figures match the accounting register data;
• whether the form needs to be completed again after the documents have been corrected.

Article 316 of the Tax Code of the Republic of Kazakhstan regulates deductions for expenses relating to preparatory work for uranium production using in-situ leaching (Article 316 of the Tax Code of the Republic of Kazakhstan). Article 833 establishes the transitional procedure for considering applications and claims for the refund of excess VAT submitted before January 1, 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan). Articles 837–839 concern the preservation of certain terms under previously concluded investment contracts and agreements, including a VAT exemption for imports of raw materials and supplies under certain investment contracts (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan). These provisions do not establish the procedure for completing Form 910.00. Therefore, they cannot be used as the legal basis for the submission deadlines, rates, limits, or rules for completing this form.

Form 910.00 in 1C: Completion and Verification

When working with Form 910.00 in 1C, the accountant should distinguish between two stages: obtaining the figures using the software and substantively verifying the generated return. Successful automatic completion alone does not confirm that the source documents and accounting settings are correct.

If the message “Calculation of Main Form 910.00” appears during completion, it should be treated as a description of the calculation stage being performed by the software rather than as an indication of a specific error in the return. The text of this message alone does not mean that any field is missing or has been completed incorrectly. The result should be assessed based on the form’s status, the software notifications, and the accounting data.

The workflow may be as follows:

1. Save the current version of the return or record the data entered manually.
2. Check the reporting period, organization, and available form settings.
3. Review the required fields and messages displayed by the software.
4. Check the documents and accounting data used to calculate the figures in question.
5. After correcting the source data, complete the form again.
6. Compare the new result with the accounting registers and the previous version of the return.

The command to complete the form again should be used with care. If manual adjustments were previously entered in the form, the values calculated by the software may be overwritten. Therefore, before recalculating, it is useful to save a separate version of the return or record the figures that will need to be compared after completion.

Verification should not end merely because there are no software errors. The accountant should review completed and blank rows, compare related figures, and make sure that the result is supported by the database. If a value appears unexpected, first determine which documents and settings affected the calculation and only then decide whether a correction is required.

For work in 2026, the current series of releases of 1C: “Accounting for Kazakhstan” 3.0.74.x is used. Before preparing the return, check the full number of the installed release and whether it includes the form for the required reporting period. The interface, command locations, and completion algorithms may differ in earlier versions.

Form 910.00 for 2022: Can Old Instructions Be Used?

The search query “Form 910.00 for 2022” often leads to archived instructions, interface images, and completion examples. They may help explain the general sequence of actions in the software, but they do not determine the procedure for working with the 2026 return. Instructions for an earlier period cannot automatically be applied to a new version of the form.

When referring to instructions for 2022, check separately:

• whether the version of the form shown corresponds to the selected reporting period;
• whether the names, numbering, and purpose of the rows have remained unchanged;
• whether the set of required fields has changed;
• whether the interface shown in the instructions corresponds to the installed 1C release;
• whether the stated rules and numerical figures apply to 2026.

Particular care should be taken when carrying over deadlines, rates, limits, and references to legislative articles from older publications. If such information relates to the form for 2022, this alone does not confirm that it applies in 2026. At the same time, figures that do not relate to the taxpayer’s specific circumstances should not be added to the return or working instructions.

It is more useful to treat the 2022 instructions as a navigation aid: they may show the general sequence for opening, completing, and verifying the return. For practical work, the accountant needs the version of the form for the relevant period, the installed software release, the accounting data, and the provisions governing the applicable tax regime.

How to Prepare the Form for Final Verification

Before completing the work, checks should be performed in several stages. First, the source documents and settings are checked, followed by the automatic completion result and then any manual adjustments, if they are necessary and can be substantiated by the accounting data.

For internal control, it is convenient to prepare a short checklist:

• the reporting period and organization have been selected correctly;
• the version of the form for the relevant period is being used;
• the required fields have been completed;
• the documents for the period have been recorded in the accounts and posted;
• incorrect dates and incomplete analytical accounting details have been corrected;
• the form has been completed again after the source data was corrected;
• manual changes have been recorded and can be substantiated;
• the final figures have been compared with the accounting registers;
• deadlines, rates, limits, and legal grounds have not been carried over without justification from old instructions.

If the software reports that the main form is being calculated, the completion process should not be run repeatedly without analyzing the result. First, wait for the operation to finish, review the notifications and the status of the rows, and then check the settings and source documents. After corrections have been made, complete the return again and compare it with the accounting records once more.

Particular attention should be paid to manually entered values. Their inclusion should be clear to the accountant performing the final verification: which value was changed, which accounting data supports it, and how it differs from the automatic calculation result. Recording this information simplifies subsequent verification and helps prevent adjustments from being lost when the form is completed again.

Frequently Asked Questions

How should Form 910.00 be completed in 2026? — Select the version of the form for the required reporting period, check the organization, settings, and documents, complete the form automatically, and then compare the figures with the accounting registers. Numerical values and deadlines from instructions for previous years must not be carried over automatically.

What does the message “Calculation of Main Form 910.00” mean in 1C? — This message indicates a stage of the software calculation. By itself, it does not indicate that a particular field is missing or has been completed incorrectly. After the calculation is complete, review the software notifications and verify the generated figures.

Can the return be completed again after the documents have been corrected? — Yes, after the source documents have been corrected, it is advisable to complete the return again. Before doing so, save the current version or record the manually entered values because they may change when the form is completed again.

Are the instructions for Form 910.00 for 2022 suitable for 2026? — They may be used for a general introduction to the sequence of actions if the interface remains comparable. The version of the form, composition of the rows, software settings, and rules for the 2026 reporting period must be determined separately.

How can I check whether the return has been completed correctly? — Compare the rows of the form with the accounting registers, check the documents, dates, analytical accounting details, and required fields, and review the software messages. The absence of a technical error does not replace substantive verification of the figures.

Can Articles 316 and 833, 837–839 of the Tax Code of the Republic of Kazakhstan be cited when describing how to complete Form 910.00? — No. Article 316 concerns deductions for certain expenses incurred in uranium production, Article 833 concerns the transitional procedure for considering applications and claims for the refund of excess VAT, and Articles 837–839 concern the preservation of terms under certain investment contracts and agreements (Articles 316, 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan). These articles do not establish the procedure for completing Form 910.00.

Sources

The legal basis for the procedure for completing Form 910.00 consists of the provisions that directly govern the relevant tax regime and reporting period. Articles 316, 833 and 837–839 of the Tax Code of the Republic of Kazakhstan concern other legal relationships and therefore cannot serve as grounds for describing the rows of the form, its submission deadlines, rates, or limits (Articles 316, 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).